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Mail completed form with supporting documentation to the address above or fax to 1-905-433-5939. For questions call 1-866-668-8297. relevant documentation (e.g., Sworn Statement, etc.) to support the reason for exemption.
The Harmonized Sales Tax HST is 13% in Ontario. Ontario provides relief on the 8% provincial portion of the HST on specific items through a point of sale rebate.
When you purchase a vehicle privately in Canada from a person who is not a GST / HST registrant, 13% RST is payable. For vehicles purchased privately within Ontario, RST is based on the purchase price or the vehicle's wholesale value (Red Book), whichever is greater.
You may be eligible to claim a specially-equipped motor vehicle rebate if you paid GST/HST on the purchase of a qualifying motor vehicle, or you paid GST/HST on a modification service performed on your motor vehicle. To apply for the rebate, use Form GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application.
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